PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

Abstract

This study aims to see the effect of the understanding of government accounting standards and the use of regional financial management information systems on the quality of regional financial reports in Bireuen district. The sampling technique used in this study was purposive sampling. The data is based on questionnaires distributed to 31 SKPD in Bireuen Regency with a total sample of 62 samples. The analysis technique used is Multiple Linear Regression, hypothesis testing using statistics, F test and determination coefficient test and statistics for partial impact testing with a significance level of 5%. In addition, a descriptive test was also conducted regarding the development of Bireuen Regency. The results of data analysis indicate that the resulting multiple regression model is Y = 0.799 + 0.191 (X1) + 0.355 (X2) + e. The variable of understanding government accounting standards has a significant positive effect on the quality of regional financial reports. This is in accordance with the regression coefficient of the variable Government Accounting Standards Understanding (X1). The Variable of Regional Financial Management Information System Utilization (X2) has a positive and significant effect on the quality of regional financial reports, with a regression coefficient of 0.355. The simultaneous test results show that the understanding of government accounting standards and the use of regional financial management information systems affects the quality of regional financial reports with a determination coefficient of 85%. Keywords : government accounting standards, regional financial management information systems, regional financial reports .